The Exemption for Totally
 
Disabled Persons

 

As the result of an amendment to the Kentucky Constitution, residential property owners who are 100% totally disabled are eligible for an exemption. The following guidelines shall apply to the disability exemption:

  1. The applicant for this exemption must reside in and own the property covered by the exemption by Jan. 1 of that year; only one exemption per residence is allowed.
  2. The applicant shall present appropriate documents of letters, which confirm the 100% total disability classification of the applicant.
    An application for the exemption shall be filed in the Property Valuation Administrator's Office ONLY in the month of December for the current calendar year.
    All letters must be dated in the month of December by the agency confirming the applicant's disability.

Persons who do not confirm that they are still totally disabled each year, will be sent a supplemental property tax bill for the exemption already credited on the taxpayer’s account.